- (1.) WHETHER the aggregate amount of taxes on professions, trades, callings and employments in respect of one person to be levied by the State or a Municipality or other local authority should be limited to a sum of Rs. 250 per annum or that a sum up to Rs. 250 may be levied by each one of these authorities is the question that has to be resolved in this reference to a Full Bench. Tek Chand J. , before whom these petitions, Goodyear India Limited v. The Executive Officer Panchayat Samiti, Bllabarh (Civil writ No. 354 of 1967) and Kamta Prasad Aggarwal v. The Executive officer, Panchayat Samiti, Ballabgarh, (Civil Writ No. 355 of 1967), came for disposal, being of the view that the attention of the Division Bench of Chief Justice Falshaw and Arbans Singh J. , in Aruna Rani v. District Board, Amritsar, AIR 1964 Punj 383, Where it was held that "a tax up to Rs. 250 can be imposed by each one of the authorities mentioned in Article 276 (2) of the Constitution" not having been brought to an earlier decision of Mahajan j. , in Lachhman Das Makhan Lal v. State of Punjab , AIR 1960 Punj 394, where it was observed by way of an obiter that the aggregate of profession tax cannot exceed the sum of Rs. 250 per annum, a reconsideration by a Full Bench is necessary.
(2.) BEFORE adverting to the facts giving rise to this question of law, it may be well to reproduce the provision of Article 276 of the Constitution which have been the subject matter of controversy:- "276 (1) Notwithstanding anything in Article 246, no law of the legislative of a State relating to taxes for the benefit of the State or of a municipality , district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the grounds that it relates to a tax on income. (2) The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions , trades callings and employments shall not exceed two hundred and fifty rupees per annum. (3 ). . . . . . . " It may be observed that "taxes on professions, trades callings and employments"are the subject-matter of Entry No. 60 in the State List (List II) of Seventh Schedule to the Constitution.
(3.) THE Goodyear India Limited, which is the petitioner in Civil Writ No. 354 of 1967, and Kamta Prasad, Manager , Labour Department of this Company , in Civil Writ No. 355 of 1967 , have challenged the imposition by the respondent Panchayat Samiti, Ballagarh, of what may briefly be called 'professional Tax' up to maximum limit of Rs. 200 per annum on a graced scale when a similar tax subject to a maximum of Rs. 250 per annum, also on a graded scale, has already been levied and is being realized by a State of Haryana, th second respondent in these petitions. It may be mentioned in passing that through the State of Haryana has not chosen to be represented before us, we have heard the arguments of its Advocate -general Mr. Anand Swaroop, who has assisted this Court as amicus curiae.;